ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

This research aimed to investigate the application of Good Corporate Governance (GCG) factors on the extent of corporate social responsibility disclosure reporting in Indonesian agriculture companies. The Good Corporate Governance (GCG) factors that was applied in research are board of commissioner size, proportion of independent commissioner, managerial ownership, institutional ownership, and foreign ownership. The population in this research are 21 agricultural companies listed on Indonesian Stock Exchanges (IDX) in 2012-2014. By judgement sampling the collected sample is 13 agriculture companies while in the data source is the annual reports in number 39 reports. Testing the hypothesis using multiple regression analysis method with the help of SPSS Ver. 17,0. The results of this research indicate that board of commissioner size, and foreign ownership had a positive significant effect to the extent of CSR disclosure.

Keywords: Good Corporate Governance, Corporate Social Responsibility, Board of Commissioner, and Ownership Structure